This research work was geared towards findings how effective the present internal control system is in our commercial banks, using UNITED BANK FOR AFRICA (UBA) as a case study. This research work was carried out in Enugu commercial banks with a special reference to (UBA). The study is divided into three chapters, each dealing with particular aspect of the research work.
Chapter one: treated the introduction of the study including the statement of problems, objectives of the study, the significant of the study and the scope of the study.
Chapter two: covered the literature review wish is the secondary data of the study.
Chapter three: highlighted the research findings, made necessary recommendations and concluded the research work. From our finding, it was ascertained that banks internal control system in Nigeria are good but are being handled by corrupt people, there by causing steady, fraud in the banks, also in this chapter recommendations that will bring about effective internal system was given.

TABLE OF CONTENTS
Title page                                         ii
Certification                                        iii
Dedication                                        iv
Abstract                                        v
Acknowledgement                                 vi
Table of contents                                     viii

CHAPTER ONE
Introduction                                     1
1.1    Historical background of nigeria commercial banks
and their internal control system of accounting records        1
1.2    Statement of the problem                            3
1.3    Objective of the study                            4
1.4    Significance of the study                            5
1.5    Scope and limitation of the study                    6   

CHAPTER TWO
Review of related literature                             7
2.1    General approach to internal control system                7
2.2    Objectives of internal control system                    7
2.3    Principles and characteristics of internal control system        11
2.4    To categories of internal control system in banks             23

CHAPTER THREE
Findings, conclusion and recommendation                    27
3.1    Summary of findings                            27
3.2    Conclusion                                    32
3.3    Recommendation                                33
Bibliography                                36